Agricultural Shows: VAT
Commons · Question 4331 · Tabled 29 May 2026 · Treasury · Official record
Answered 8 Jun 2026
Question
Asked by James Wild
To ask the Chancellor of the Exchequer, with reference to the Upper Tribunal decision in Yorkshire Agricultural Society [2025] UKUT 00004, handed down on 9 January 2025, what assessment she has made of the application of VAT to admissions income for agric
Answer
Answered by Dan Tomlinson, 8 Jun 2026
HMRC considered the decision in Yorkshire Agricultural Society and its application to similar events in 2025. Consequently, they issued new guidance in Revenue and Customs Brief 3 (2025) and updated the help card for fundraising events on GOV.UK.